THE COMMR OF INCOME TAX vs. M/S SONATA INFORMATION TECHNOLOGY LTD

PDF · subscribers
ITA/962/2008HC KarnatakaKAHC01040520200814 August 2012Bench: B.MANOHAR,K.SREEDHAR RAO2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court of Karnataka, in view of the decision of the Supreme Court in the case of Commissioner of Income Tax & anr. -vs- Samsung Electronics Co. Ltd. & ors. reported in (2011) 245 CTR (Kar) 481, answered the questions of law in favour of the revenue. Consequently, the appeal filed by the revenue was allowed. The specific findings of the ITAT that were set aside are not detailed, nor is the specific issue that was decided by the Supreme Court in the cited case. The operative direction is that the appeal is allowed.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax and the Income Tax Officer (Appellants) against an order dated 30-04-2008 passed by the Income Tax Appellate Tribunal (ITAT), Bangalore, in ITA No. 164/BANG/2008. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The Appellants seek to set aside the order of the ITAT. The respondent is M/s Sonata Information Technology Ltd. The High Court of Karnataka at Bangalore is hearing the appeal.

What were the issues?

1. Whether the substantial questions of law stated in the appeal should be formulated. (Question of law) 2. Whether the order passed by the ITAT Bangalore in ITA No. 164/BANG/2008 dated 30-04-2008 should be set aside. (Question of law) Assessee's contentions: Not recorded in the judgment. Revenue's contentions: Not recorded in the judgment, beyond seeking to set aside the ITAT's order.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 14TH DAY OF AUGUST 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.MANOHAR ITA No.962/2008 BETWEEN : 1 THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION RASTROTHANA BUILDING NRUPATHUNGA ROAD BANGALORE.

2 THE INCOME TAX OFFICER (INTERNATIONAL TAXATION) WARD-11 (1), RASTROTHANA BUILDING, NRUPATHUNGA ROAD BANGALORE. .. APPELLANTS (By Sri K V ARAVIND, ADV.) AND : M/S SONATA INFORMATION TECHNOLOGY LTD NO.193, I FLOOR, R V ROAD BASAVANAGUDI BANGALORE ...RESPONDENT (By Smt.VANI H, ADV.)

2 This ITA filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 30-04-2008 passed in ITA No.164/BANG/2008 by the ITAT Bangalore, praying that this Hon'ble Court may be pleased to: i. formulate the substantial questions of law stated therein, ii. allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No. 164/BANG/2008 dated 30-04-2008.

This ITA coming on for final hearing this day, K.SREEDHAR RAO, J, delivered the following: JUDGMENT In view of the decision of the Supreme Court in the case of Commissioner of Income Tax & anr. -vs- Samsung Electronics Co. Ltd. & ors. reported in (2011) 245 CTR (Kar) 481, the questions of law are answered in favour of the revenue. Accordingly, the appeal is allowed. Sd/- JUDGE Sd/- JUDGE bkm.

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →